8.48.030 Operators exempt from room tax collection.
The following operators are exempt from the collection of the room tax:
A. An operator who is exempt from federal income taxation under 26 USC 501(c)(3), and whose income from room rentals is not an unrelated business taxable income under 26 USC 512, is exempt from collecting the tax levied by this chapter. This exemption, however, is not effective until the operator registers with the Borough as required by this chapter and presents evidence satisfactory to the director that the operator meets the standards required for this exemption.
B. Operators located within the cities of Fairbanks and North Pole, subject to the following limitations:
1. The Borough does not intend to act as a collecting agent for room taxes imposed by the city.
2. If the city imposes a room tax that exceeds that imposed by the Borough, the operator is not entitled to a refund from the Borough.
3. If the city imposes a room tax less than the Borough’s, operators in the city shall collect the Borough room tax imposed by this chapter and remit the taxes to the Borough. The Borough will then remit to the city its portion of the tax. (Ord. 2009-18 § 2, 2009; Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.030.)